Business expenditure deduction requires proof of genuine commission payments and commercial allowability; turnover growth alone cannot validate the cl...
Article 8 treaty coverage excluded third-party airline support services, while documented demonetisation cash receipts remained accepted business inco...
Functional comparability under TNMM requires highway contract benchmarks to reflect operation, maintenance and transfer activities, requiring fresh be...
Objective characteristics govern magnesium bis-glycinate chelate classification as an amino-acid coordination compound, not a food preparation or anti...
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Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business.
Estimation of the annual value of the property - The income of the assessee both from leasing the space as well as providing maintenance services had to be considered only under the head income from business.
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